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Keywords: Cost of debt
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Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (5): 1103–1126.
Published: 07 May 2024
...Muhammad Bilal Khan; Ernest Ezeani; Hummera Saleem; Muhammad Usman Purpose This study examines whether a firm’s management earnings forecasts affect its technical innovation activities. Our study also examines whether the cost of debt plays a mediating role between the management earnings...
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (1): 75–98.
Published: 09 February 2023
...Nermine Medhioub; Saoussen Boujelbene Purpose This study examines the association between corporate tax avoidance and the cost of debt (COD). It also investigates the moderating effect of integrated report (IR) assurance on tax avoidance/COD relationship. Design/methodology/approach Based...
